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2012 (11) TMI 958 - HC - Central ExciseDemand and penalty - gutkha - additional evidence before tribunal - revenue submitted that, it is well settled in law in terms of Section 32L of the Act that material placed before the Settlement Commission and an admission made by an assessee who could have the jurisdiction of the Settlement Commission can very well be used in any proceeding against the assessee under the Act and therefore when the very basis of the order for adjudication was such admission made by the very assessee before the Settlement Commission, it is not open to the assessee to go back on the same as it binds the assessee. - Alternatively, it is submitted that conduct of the assessee also does not behold acceptance as such material is sought to be placed more than three years after the event, that it was sought to be placed for the first time only before the Tribunal though proceeding was before the adjudicating authority and the appellate authority for more than three years etc. Tribunal has such power and jurisdiction and even assuming that it could have itself admitted the additional evidence and could have disposed of the appeal, but if the Tribunal thought it was proper for the adjudicating authority to examine the material, it is an order reserving full freedom for the adjudicating authority and therefore we are of the opinion that it does not call for interference in an appeal under Section 35G of the Act which can only be on a question of law erroneously decided by the Tribunal - Decided against the revenue. Held that:-
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